Documents created by the Controller of the Pipe in the Pipe Office of the Exchequer, recording the fines and amercements of recusants who refused to conform to the rites and ceremonies of the Church of England.
They are arranged under counties and contain, first, the Crown farms (consisting of lands seized for recusancy), setting out the name of the recusant, the rent due to the Crown, a brief description of the lands, their date of seizure with the name of the commissioner who executed it, reference to the Memoranda Roll record of its authorisation, name of the Crown's lessee (if any), arrears of payment, total debt, note of payments made; next, but not invariably, records of the seizure of goods and chattels, giving the recusant's name, the amount of his forfeiture, and sometimes a mention of the particular articles seized; thirdly, the sheriff's charge and final audit; lastly, enrolments of any new convictions certified to the Exchequer. These estreats of convictions state the recusant's name and address, period of recusancy, date of conviction, and amount of the debt involved.
Documents are dated by the regnal year given at the head of the roll. However, estreats of convictions on the recusant rolls can originate later than this given date